国际商务单证缮制与操作-4
(总分95, 做题时间90分钟)
一、
一、根据相关资料审核出口收汇核销单，指出出口收汇核销单中的错误之处。
1．信用证资料：
Form of DOC. Credit *40A: IRREVOCABLE
DOC. Credit Number *20: LC-320-0254771
Date of lssue *31C: 090922
Expiry *31D: DATE 091222 PLACE CHINA
Applieant *50: MARCONO CORPORATION
RM1001, STAR BLDG. TOKYO, JAPAN
Beneficiary *59: QINGDAO (SHANDONG) HUARUI CO.
NO. 35 WUYI ROAD QINGDAO.
CHINA
Amount *32: CURRENCY USD AMOUNT 70000.00
Pos./Neg. Tol. (%) 39A: 5/5
Available with/by *41D: ANY BANK
BY NECOTIATION
Draft at…… 42C: DRAFTS AT SIGHT FOR FULL INVOICE VALUE
Drawee 42A: ROYAL BANK LTD, TOKYO
Partial Shipments 43P: ALLOWED
Transshipment 43T: NOT ALLOWED
Loading in Charge 44A: SHIPMENT FROM CHINESE MAIN PORT
For Transport to 44B: OSAKA, JAPAN
Latest Date of Ship 44C: 091210
Deseript. of Goods 45A:
HALF DRIED PRUNE 2008 CROP
CRADE SPEC QNTY UNIT PRICE
(CASE) (USD/CASE)
A L: 500CASE M: 500CASE 1000 22.0 CFR OSAKA
B L: 1200CASE M: 500CASE 2400 20.0 CFR OSAKA
PACKINC: IN WOODEN CASE. 12KGS PER CASE
TRADE TERMS: CFR OSAKA
Doeuments required 46A:
FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT
TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED
"FREIGHT PREPAID" AND "NOTIFY MARCONO CORPORATION. RM1001,
STAR BLDG. TOKYO, JAPAN"
+MANUALLY SIGNED COMMERCIAL INVOICE IN TRIPLICATE (3) INDI-
CATING APPLICANT'S REF. NO. SCLI-98-0474.
+PACKING LIST IN TRIPLICATE (3).
Details of Charges 71B: ALL BANKING CHARGES OUTSIDE JAPAN ARE
FOR ACCOUNT OF BENEFICIARY
Presentation Period 48: DOCUMENTS TO BE PRESENTED WITHIN 15
DAYS AFTER THE DATE OF SHIPMENT, BUT
WITHIN THE VALIDITY OF THE CREDIT.
2．补充资料：
发票号码：76IN-C001 发票日期：2009年9月8日
提单号码：NSD220055 提单日期：2009年12月5日
船名：FENGLEIV. 66026H 装运港：青岛港
集装箱：2×20' FCL CY/CY 出口口岸：青岛海关
TRIU 1764332 SEAL08003 合同号：HA1101
KHLU1766888 SEAL08004 SHIPPING MARKS(唛头)
出口商；青岛华瑞贸易公司 MQ
净重：12.00KGS/CASE HA1101
毛重：14.00KGS/CASE OSAKA
尺码：(20×10×10)CM/CASE NOS1-3400
3．已填制的出口收汇核销单：
二、审核要求
根据所给的相关资料审核上述出口收汇核销单，找出出口收汇核销单中的错误之处，并在下面详细列出：
1．____________________________________
2．____________________________________
3．____________________________________
4．____________________________________
5．____________________________________
6．____________________________________
7．____________________________________
1．信用证资料：
Form of DOC. Credit *40A: IRREVOCABLE
DOC. Credit Number *20: LC-320-0254771
Date of lssue *31C: 090922
Expiry *31D: DATE 091222 PLACE CHINA
Applieant *50: MARCONO CORPORATION
RM1001, STAR BLDG. TOKYO, JAPAN
Beneficiary *59: QINGDAO (SHANDONG) HUARUI CO.
NO. 35 WUYI ROAD QINGDAO.
CHINA
Amount *32: CURRENCY USD AMOUNT 70000.00
Pos./Neg. Tol. (%) 39A: 5/5
Available with/by *41D: ANY BANK
BY NECOTIATION
Draft at…… 42C: DRAFTS AT SIGHT FOR FULL INVOICE VALUE
Drawee 42A: ROYAL BANK LTD, TOKYO
Partial Shipments 43P: ALLOWED
Transshipment 43T: NOT ALLOWED
Loading in Charge 44A: SHIPMENT FROM CHINESE MAIN PORT
For Transport to 44B: OSAKA, JAPAN
Latest Date of Ship 44C: 091210
Deseript. of Goods 45A:
HALF DRIED PRUNE 2008 CROP
CRADE SPEC QNTY UNIT PRICE
(CASE) (USD/CASE)
A L: 500CASE M: 500CASE 1000 22.0 CFR OSAKA
B L: 1200CASE M: 500CASE 2400 20.0 CFR OSAKA
PACKINC: IN WOODEN CASE. 12KGS PER CASE
TRADE TERMS: CFR OSAKA
Doeuments required 46A:
FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT
TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED
"FREIGHT PREPAID" AND "NOTIFY MARCONO CORPORATION. RM1001,
STAR BLDG. TOKYO, JAPAN"
+MANUALLY SIGNED COMMERCIAL INVOICE IN TRIPLICATE (3) INDI-
CATING APPLICANT'S REF. NO. SCLI-98-0474.
+PACKING LIST IN TRIPLICATE (3).
Details of Charges 71B: ALL BANKING CHARGES OUTSIDE JAPAN ARE
FOR ACCOUNT OF BENEFICIARY
Presentation Period 48: DOCUMENTS TO BE PRESENTED WITHIN 15
DAYS AFTER THE DATE OF SHIPMENT, BUT
WITHIN THE VALIDITY OF THE CREDIT.
2．补充资料：
发票号码：76IN-C001 发票日期：2009年9月8日
提单号码：NSD220055 提单日期：2009年12月5日
船名：FENGLEIV. 66026H 装运港：青岛港
集装箱：2×20' FCL CY/CY 出口口岸：青岛海关
TRIU 1764332 SEAL08003 合同号：HA1101
KHLU1766888 SEAL08004 SHIPPING MARKS(唛头)
出口商；青岛华瑞贸易公司 MQ
净重：12.00KGS/CASE HA1101
毛重：14.00KGS/CASE OSAKA
尺码：(20×10×10)CM/CASE NOS1-3400
3．已填制的出口收汇核销单：
二、审核要求
根据所给的相关资料审核上述出口收汇核销单，找出出口收汇核销单中的错误之处，并在下面详细列出：
1．____________________________________
2．____________________________________
3．____________________________________
4．____________________________________
5．____________________________________
6．____________________________________
7．____________________________________
1.
2.
3.
4.
5.
6.
7.
二、
8.
一、己知资料1．商业发票：
2．其他资料：
(1)申报日期：2009年3月18日
(2)预计出口装运日期：2009年3月22日
(3)申报员：田力
(4)产品完全自产，不含任何进口成分
二、根据已知资料用英文缮制普惠制产地证书
三、
9.
补充资料
1．INVOICE NO. YL71001
2．INVOICE DATE: NOV.10,2007
3．C.W: 36KCS/CTN N.W: 35KC5/CTN MEAS.0.55CBN/CTN
4．H. S. CODE: 4819.1000
5．VESSEL: KAOHSIUNG V.0707S
6．B/L NO.TH14HK07596
7．B/L DATE: NOV.29,2007
8．C/N: SNBU7121820
9．REFERENCE NO.20070819
10．ORICINAL CRITERION:"P"
四、
10.
信用证资料：FROM : NATIONAL COMMERCIAL BANK, JEDDAH
TO : BANK OF CHINA, JIANGSU BR.
DATE : JAN. 03,2007
L/C NO.: 6688
L/C AMOUNT: USD28 820.00
APPLICANT: XYZ COMPANY, JEDDAH
BENEFICIARY: ABC COMPANY, SHANGHAI
DRAFTS TO BE DRAWN ON US AT SIGHT FOR 90PCT OF INVOICE VALUE
PARTIAL SHIPMENTS: NOT ALLOWED
MERCHANDISE: ABT 48000 CANS OF MEILING BRAND CANNED ORANGE JAM, 250
GRAM/CAN, 12 CANS IN A CARTON.
UNIT PRICE: USD6.55/CTN CIF JEDDAH
COUNTRY OF ORIGIN: P. R. CHINA
DOCUMENTS REQUIRED: COMMERCIAL INVOICE IN 3 COPIES DATED THE SAME
DATE AS THAT OF L/C ISSUANCE DATE INDICATING COUNTRY OF ORIGIN OF THE
GOODS AND CERTIFIED TO BE TRUE AND CORRECT, INDICATING CONTRACT NO.
SUM356/05 AND L/C NO.
...
ADDITIONAL CONDITIONS: ALL DOCUMENTS MUST INDICATE SHIPPING MARKS AS
JAM IN DIAMOND JEDDAH.
2．附加信息：
发票号码：ABC123/2007
受益人的有权签字为李平
出仓单显示货物：
52800 CANS OF MEILING BRAND CANNED ORANGE JAM
提单显示货物从上海运往吉达。
船名：IINDA V.123
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